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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) April 17, 2000
MAS Acquisition X Corp.
(Exact name of Registrant as specified in charter)
Indiana 0-25795 35-2070346
(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification No.)
1710 E. Division St., Evansville, IN 47711
(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code (812) 479-7266
(Former name or former address, if changed, since last report)
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) (1) On April 14, 2000 the Registrant changed accountants from
Tubbs & Bartnick, P.A. to Stark Tinter & Associates, LLC:
(i) Tubbs & Bartnick, P.A. declined to stand for re-election,
as a result of one of its shareholders becoming a member of Stark Tinter
& Associates, LLC;
(ii) The financial statements reported on by Tubbs & Bartnick,
P.A. were not subject to an adverse or qualified opinion, or a disclaimer
of opinion during the past two fiscal years, and the interim period ended
April 14, 2000;
(iii) The decision to change accountants was approved by the
Registrant's Board of Directors; and
(iv) (A) There were no disagreements related to accounting
principles or practices, financial statement disclosure, or auditing scope
or procedure during the past two fiscal years and the interim period ended
April 14, 2000.
(B) Not applicable;
(C) Not applicable;
(D) Not applicable; and
(E) Not applicable.
(2) On April 14, 2000, the Registrant engaged Stark Tinter & Associates,
LLC as its independent accountants.
(i) The Registrant did not consult with Stark Tinter & Associates, LLC,
its new independent accountants, regarding any matter prior to its
engagement; and
(ii) Not applicable.
(3) The Registrant has provided to Tubbs & Bartnick, P.A, its former
accountants, a copy of the disclosures contained in this Item 4 and the
Registrant has requested a letter from Tubbs & Bartnick, P.A, addressed to
the Commission, confirming the statements made by the Registrant in this
Item 4. A copy of such letter is attached hereto.
(b) Not applicable.
Item 7. FINANCIAL STATEMENTS AND EXHIBITS.
(a) Not applicable.
(b) Not applicable.
(c) Exhibits.
(16) Letter, dated April 17 2000, from Tubbs & Bartnick, P.A.
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SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934,
as amended, the Registrant has duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized.
Date: April 17, 2000
MAS Acquisition X Corp.
By: /s/ Aaron Tsai
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Aaron Tsai
President, Chief Executive Officer
Treasurer and Director
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EXHIBIT 16
April 17, 2000
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
RE: MAS Acquisition X Corp.
Dear Sir/Madam:
Pursuant to the request of the above referenced Company, we affirm that:
(1) We have read the Company's response to Item 4 of Form 8-K dated April
14, 2000; and
(2) We agree with the response.
Sincerely,
/s/ Tubbs & Bartnick, P.A.
Tubbs & Bartnick, P.A.
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